Did not become law. It stopped in the Senate's Finance Committee on February 19, 2008. The 2008 session has ended.
2008 Regular Session
Senate Bill 2574
Sales tax; define person for purposes of denial of sales tax permits; clarify joint & several liability for sales taxes.
What it does
The synopsis the Legislature published with the bill.
AN ACT TO AMEND SECTION 27-65-27, MISSISSIPPI CODE OF 1972, TO DEFINE THE TERM "PERSON" FOR THE PURPOSE OF THE PROVISION RELATING TO DENIAL OF THE APPLICATION FOR A SALES TAX PERMIT OR REVOCATION OF THE SALES TAX PERMIT OF ANY PERSON WHO HAS FAILED OR IS FAILING TO COMPLY WITH ANY OF THE PROVISIONS OF SALES TAX LAW; TO AMEND SECTION 27-65-55, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A PERSON SHALL BE JOINTLY AND SEVERALLY LIABLE FOR SALES TAXES LEVIED OR ADMINISTERED BY THIS CHAPTER THAT ARE DUE AND PAYABLE BY A CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY OR OTHER ASSOCIATION, IF THE PERSON IS AN OFFICER, DIRECTOR OR OWNER OF 10% OR MORE OF THE STOCK OF A CORPORATION, A PARTNER OF A PARTNERSHIP OR A MEMBER OWNING 10% OR MORE OF THE INTEREST OF A LIMITED LIABILITY COMPANY OR OTHER ASSOCIATION; TO PROVIDE THAT A PERSON'S JOINT AND SEVERABLE LIABILITY SHALL BE LIMITED TO THE TIME THAT THEY EXERCISED FISCAL MANAGEMENT OF THE ENTITY OR EXERCISED CONTROL OVER THE COLLECTION OR PAYMENT OF THE TAXES; TO AMEND SECTION 27-65-85, MISSISSIPPI CODE OF 1972, TO MAKE IT A CRIME FOR ANY PERSON TO FAIL TO PAY SALES TAXES FOR WHICH HE IS LIABLE; AND FOR RELATED PURPOSES.
Sponsors
Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.
In the Senate
Sponsor
Its course
January 31 to February 19, 2008, on one scale. In the top row each mark is a day something happened; taller marks are busier days.
Each committee stop sits inside its chamber.
Every action2 actions on 2 days
In the SenateJan 31 to Feb 19 · stopped19 days
FinanceJan 31 to Feb 19 · stopped19 days
Text
Each version as the Legislature printed it.
l9n doesn't hold this bill's text yet.
What happened
In l9n's words, one line for each step. Every action as the Legislature published it is below.